Near–Real-Time Clinical Trial Accrual Dashboard in a National Cancer Institute–Designated Cancer Center: Mixed Methods Implementation Study [PDF]
JMIR Medical InformaticsBackgroundClinical trial accrual monitoring is a critical component of trial operations, influencing feasibility, timeliness, and scientific validity.
Sam Pepper +12 more
doaj +2 more sources
Accrual Quality Improvement Program for clinical trials. [PDF]
Clin TrialsRichmond E +4 more
europepmc +2 more sources
Aptisi Transactions on Technopreneurship, 2023 The purposes of this research are to see the result of quality assessment in accrual-based accounting implemented in Regional Apparatus Organization (OPD) in Padang Pariaman Regency and Solok City Government and to see whether there is the different ...
Nur Rahmanely, Suhairi
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Financial Statement Restatements Impacts on Accrual Quality [PDF]
پژوهشهای تجربی حسابداری, 2013 : in This paper, examine accrual quality of restating firms during the period 2001 – 2010.The sample include 70 restatement event for of listed companies in TSE and we compare accrual quality from before and after the restatement year.
Mohamad ali Aghaie +3 more
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The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2019 We investigate the relationship between CEO ability and accrual quality in the Iraq Stock Exchange. Furthermore, we study how the Islamic State of Iraq and Syria (ISIS) influences the relationship between CEO ability and accrual quality.
Ameneh Bazrafshan, Wafaa Salman Abbood
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Value relevance of general government national accounts with ESA2010 accrual accounting framework. Association of ESA2010 reporting quality with decision making and accounting standardisation [PDF]
Contabilitate şi Informatică de Gestiune, 2022 Purpose: The necessity for a reliable set of international standards for the compilation of national accounts introduced the accrual accounting framework of the European System of Accounts (ESA 2010).
Michalis Bekiaris +1 more
doaj +1 more source
Financial Distress, Audit Quality, and Earnings Management–Indonesia's Mining Sector Evidence
Jurnal Maksipreneur: Manajemen, Koperasi, dan Entrepreneurship, 2023 This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), and the role played by audit quality (AQ) in that association.
Dwi Haryono Wiratno +3 more
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Application of accrual accounting in Iran municipalities [PDF]
Management Science Letters, 2015 Accrual accounting is a technique for recognizing expenses when incurred and revenue when earned rather than when payment is made or received. In the cash method of accounting, on the other hand, cash receipts and disbursements technique of accounting or
Ali Eamaeilzade Maghariee +2 more
doaj +1 more source
Competence of human resources, quality of information technology, organizational commitment and successful implementation of accrual-based accounting [PDF]
Accounting, 2022 This study aims to determine the effect of competence of human resource, quality of information technology and organizational commitment on the successful implementation of accrual-based accounting.
La Ode Anto +2 more
doaj +1 more source
Effect of Audit Quality on Earnings Management in Insurance Companies in Nigeria [PDF]
Athens Journal of Business & Economics, 2021 The main objective of the study is to determine the effect of audit quality on earnings management in insurance companies in Nigeria with special consideration on accruals and performance measures of earning manipulations using insurance companies in ...
Chizoba Mary Nwoye +2 more
doaj +1 more source